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We consider the problem of determining whether two polynomial matrices can be transformed to one another by left multiplying with some nonsingular numerical matrix and right multiplying by some invertible polynomial matrix. Thus the equivalence relation arises. This equivalence relation is known as semiscalar equivalence. Large difficulties in this problem arise already for 2-by-2 matrices. In this paper the semiscalar equivalence of polynomial matrices of second order is investigated. In particular, necessary and sufficient conditions are found for two matrices of second order being semiscalarly equivalent. The main result is stated in terms of determinants of Toeplitz matrices

Toeplitz Matrices in the Problem of Semiscalar Equivalence of Second-Order Polynomial Matrices